• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Opentuition question 19 Renner

Forums › ACCA Forums › ACCA TX Taxation Forums › Opentuition question 19 Renner

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by AvatarStacey.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • November 26, 2012 at 12:40 pm #55765
    Avataririna7811
    Member
    • Topics: 4
    • Replies: 5
    • ☆

    Why the basic tax band is not extended with the gross ammount of the personal pension contribution?

    November 28, 2012 at 9:02 pm #108765
    AvatarStacey
    Member
    • Topics: 8
    • Replies: 31
    • ☆

    Irina,
    You only extend the basic rate tax band when there is a PERSONAL pension contribution. In this instance it is an OCCUPATIONAL pension contribution, for that you deduct the amount from employment income in the Income Tax computation, that is how relief is obtained.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • AllisonHoang on Sources of data – ACCA Management Accounting (MA)
  • Gyette on The Finance Function in the Digital Age – CIMA E1
  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • AllisonHoang on MA Chapter 2 Questions Sources of Data

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in